CLA-2-61:OT:RR:NC:N3:361
Ms. Tazim Gaulani
Luluemon Athletica USA, Inc.
2201 140th Avenue East Suite 700
Sumner, Washington 98390
RE: The tariff classification of a woman’s knit top from Cambodia
Dear Ms. Gaulani:
In your letter dated June 17, 2015, you requested a tariff classification ruling. Our response was delayed due to Customs and Border Protection laboratory analysis. Your sample remnant after laboratory analysis will be returned to you, as requested.
Style LW0001 is a woman’s tank styled top which you state is composed of 85 percent nylon, 11 percent lycra elastane, and 4 percent x-static nylon. The sleeveless garment extends from the top of the bust to the upper thigh and features a U-shaped front neckline, a racer back style that extends straight across from side seam to side seam with a reflective heat-seal logo at the bottom, shoulder straps measuring approximately 2 inches in width, oversized armholes, and a curved hemmed bottom. The garment provides bust coverage, but insufficient back coverage.
Because of the presence of metallic yarns, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, Harmonized Tariff Schedule of the United States (HTSUS), and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B) (a) at the six and eight digit level.
The results of the laboratory analysis indicate that style LW0001 is composed of three different yarns. One 1-ply nylon yarn (84.7 percent by weight), one 1-ply elastomeric yarn (10.7 percent by weight), and one 1-ply metallic yarn (4.6 percent by weight). The overall composition of the sample by weight is 84.7 percent nylon, 10.7 percent elastomeric yarn, and 4.6 percent metallic yarn. In your ruling request you suggest classification of style LW0001 under subheading 6109.90.8030 Harmonized Tariff Schedule of the United States (HTSUS), as T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Other. The features and the cut of the garment are not of those of heading 6109. Consequently, the applicable subheading for style LW0001 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted, Of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division